On 29 April 2026, the European Commission decided to refer Hungary to the Court of Justice of the European Union for failing to abolish its retail tax. According to the Commission,...

At the end of April 2025, just over two months from now, the deadline for the refund of VAT on pharmaceutical tax payments, i.e. the VAT paid by pharmaceutical manufacturers and di...

The question of a fixed establishment, especially in value added tax, remains a complex issue. This is true despite the fact that, in addition to the VAT Directive (2006/112/EC), C...

Directive 2008/9/EC lays down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of ref...

At the beginning of September 2021, the amendment to the Anti-Wage and Social Dumping Act came into force and applies to all postings that started after 31 August 2021 in Austria. ...